AIGAN CO.,LTD.

<h3>3. Dividend Policy</h3>
Our basic policy is to build internal reserves while considering future business development and strengthening our management foundation, while also working to maintain stable dividends.
Our basic policy is to pay dividends twice per year: an interim dividend and a year-end dividend.
The year-end dividend is decided by the shareholders' meeting, while the interim dividend is decided by the board of directors.
Based on a comprehensive review of our business performance, we have decided not to pay a dividend for the current fiscal year.
We intend to use retained earnings to further strengthen our management foundation and support future business development.
Our articles of incorporation provide that the board of directors may declare an interim dividend with September 30 as the record date each year.

Our basic dividend policy is to maintain stable dividends while building internal reserves to support future business development and strengthen our financial position. We plan to pay dividends twice a year—an interim dividend and a year-end dividend. We will use retained earnings to enhance our financial strength and fund future business initiatives.

Fiscal Year	Type	Interim	Year-End	Total	Payout Ratio
FY2026	Forecast(2025/05/19)	0	0	0	-
FY2025	Actual(2025/05/19)	0	0	0	-
	Forecast(2024/05/10)	0	0	0	-
FY2024	Actual(2024/05/10)	0	0	0	-
	Forecast(2023/05/11)	0	0	0	-
FY2023	Actual(2023/05/11)	0	0	0	-
	Revision(2022/11/04)	0	0	0	-
	Forecast(2022/05/11)	0	-	-	-
FY2022	Actual(2022/05/11)	0	0	0	-
	Revision(2022/04/08)	0	0	0	-
	Forecast(2021/05/11)	0	-	-	-
FY2021	Actual(2021/05/11)	0	0	0	-
	Forecast(2020/11/11)	0	0	0	-
FY2020	Actual(2020/11/11)	0	0	0	-

AIGAN CO.,LTD. (9854) Dividends

Dividend Policy

Dividend per Share

Payout Ratio

Dividend Yield

Dividend History (Forecasts, Revisions, Actuals)